- From The Tax Advisor: Captive insurance is insurance or reinsurance provided by a company that is formed primarily to cover the assets and risks of its parent company or companies.
- FASB has released a new accounting standard that provides much-needed guidance on management’s responsibility in evaluating and disclosing adverse conditions or events that raise substantial doubt about a company’s ability to continue as a “going concern.” The guidance, published in ASU 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, applies to all companies that prepare their financial statements in accordance with US Generally Accepted Accounting Principles (GAAP). This article details the new guidance.
- Baker Tilly's financial services industry specialists review internal controls best practices in the Internal Controls 2014 webinar.
- During this webinar you will hear about both public and private companies that have been affected and receive both a process and legal point of view.
- Properly allocating and recording direct and indirect expenses provides charitable organizations with accurate performance ratios.
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